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INVOLUNTARY CONVERSIONS
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|
| Introduction |
2001 |
| Replacement Period |
2002 |
| What Qualifies as "Replacement Property" |
2003 |
| Condemnation Awards |
2004 |
| Property Replaced in Kind |
2005 |
| Other Examples of Involuntary Conversion |
2006 |
| Special Relief Provisions for Disaster-Related Involuntary Conversions |
2007 |
|
THE INSTALLMENT METHOD OF REPORTING INCOME |
| Introduction |
2008 |
| Reporting Installment Sales on the Tax Return |
2009 |
| Election of Regular Method |
2010 |
| Contract Price |
2011 |
| Imputed Interest |
2012 |
| Deferred Payment Sales |
2013 |
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RECAPTURE OF DEPRECIATION AND OTHER EXPENSES |
| What is Depreciation Recapture |
2014 |
| "Section 1245" Income |
2015 |
| Depreciation Recapture on Real Estate |
2016 |
| Recapture of Farm Development Expenses |
2017 |
|
THE ALTERNATIVE MINIMUM TAX |
| Introduction |
2018 |
| Adjustments to Taxable Income |
2019 |
| What are Tax Preferences |
2020 |
| The Alternative Minimum Tax Computation |
2021 |
| ATM Credit |
2021A |
|
THE INDIVIDUAL RETIREMENT ACCOUNT (IRA) AND OTHER RETIREMENT PLANS |
| Introduction |
2022 |
| Married Taxpayers |
2023 |
| Special Rules for Individuals Participating in Employer-Sponsored Retirement Plans |
2024 |
| Nondeductible Contributions |
2025 |
| Tax Free Rollovers |
2026 |
| Distributions - Penalty Provisions |
2027 |
| The Roth IRA |
2028 |
| Rollovers |
2029 |
| Planning Considerations - Roth IRA vs Traditional IRA |
2030 |
| The Education IRA |
2031 |
| SIMPLE Retirement Plans |
2032 |
| Other Employer Pension and Retirement Plans |
2033 |
| Distributions from Pension and Profit Sharing Plans |
2034 |
| Self Employed Retirement Plans |
2035 |
| Special Provisions for Businesses Located in wife 'Empowerment Zones' |
2036 |
| Medical Savings Account |
2037 |
